We are evaluating a project that costs $945,000, has a thirteen-year life, and has no salvage value. Assume that depreciation is straight-line to zero over the life of the project. Sales are projected at 114,000 units per year. Price per unit is $44, variable cost per unit is $25, and fixed costs are $951,615 per year. The tax rate is 34 percent, and we require a 18 percent return on this project.

Requirement 1: Calculate the accounting break-even point.(Round your answer to the nearest whole number. (e.g., 32)) Break-even point units

Requirement 2: (a) Calculate the base-case cash flow and NPV.(2 decimal places.

(b) What is the sensitivity of NPV to changes in the sales figure? Round your answer to 3 decimal places. (e.g., 32.161))

(c) Calculate the change in NPV If there is a 500-unit decrease in projected sales. (. Round your answer to 2 decimal places.

(D) What is the sensitivity of OCF to changes in the variable cost figure? (Do not include the dollar sign ($). Negative amount should be indicated by a minus sign.

(e) Calculate the change in OCF if there is a $1 decrease in estimated variable costs. (Round your answer to the nearest whole number.